Companies A and B have been offered the following interest rates: USD AUD Company A 5.6% p.a. 3.5% p.a. Company B 4.2% p.a. 3.1% p.a. A financial institution is planning to arrange a swap and requires a 30 basis point spread. If the swap is equally attractive to both companies, what are the effective borrowing rates for Company A and Company B? O Company A borrows at AUD 3.15% and Company B at USD 3.85% O Company A borrows at USD 4.9% and Company B at AUD 2.4% O Company A borrows at USD 5.25% and Company B at AUD 2.75% O Company A borrows at AUD 3.5% and Company B at USD 4.2%